current debt ratio

简明释义

流动负债比率

英英释义

例句

1.Investors often look at the current debt ratio 当前债务比率 to assess financial risk.

投资者通常查看当前债务比率 current debt ratio 来评估财务风险。

2.The company's current debt ratio 当前债务比率 indicates its ability to pay off short-term liabilities.

公司的当前债务比率 current debt ratio 表示其偿还短期负债的能力。

3.A high current debt ratio 当前债务比率 may signal potential liquidity problems.

高当前债务比率 current debt ratio 可能会预示潜在的流动性问题。

4.To maintain a healthy balance sheet, the current debt ratio 当前债务比率 should ideally be below 0.5.

为了保持健康的资产负债表，当前债务比率 current debt ratio 理想情况下应低于0.5。

5.During the financial review, we found that the current debt ratio 当前债务比率 had improved over the last quarter.

在财务审查中，我们发现当前债务比率 current debt ratio 在上个季度有所改善。

作文

In the world of finance and business management, understanding various financial ratios is crucial for evaluating a company's performance and financial health. One such important metric is the current debt ratio, which provides insights into a company's ability to meet its short-term obligations. The current debt ratio is defined as the ratio of a company's total current liabilities to its total current assets. This ratio helps stakeholders assess whether a company has enough resources to cover its debts that are due within a year.To calculate the current debt ratio, one must first identify the total current liabilities, which include all debts and obligations that are expected to be settled within the next twelve months. These may consist of accounts payable, short-term loans, accrued expenses, and other similar financial commitments. On the other hand, total current assets comprise cash, accounts receivable, inventory, and other assets that are expected to be converted into cash or used up within the same period.The formula for the current debt ratio can be expressed as follows:Current Debt Ratio = Total Current Liabilities / Total Current AssetsA current debt ratio greater than one indicates that a company has more current liabilities than current assets, which may signal potential liquidity issues. Conversely, a ratio less than one suggests that a company can comfortably cover its short-term obligations with its short-term assets. Investors and creditors often look at this ratio to gauge the risk associated with lending money or investing in a company.It is important to note that while the current debt ratio is a useful tool for assessing liquidity, it should not be analyzed in isolation. Different industries have varying standards for what constitutes a healthy current debt ratio. For instance, a manufacturing company may have a different benchmark compared to a tech startup. Therefore, it is essential to compare a company's current debt ratio with industry averages and historical data to draw meaningful conclusions.Moreover, companies can take steps to improve their current debt ratio if it is found to be unfavorable. This could involve increasing current assets through better inventory management, improving cash flow, or even restructuring existing debts to extend payment terms. By actively managing their financial ratios, companies can enhance their stability and attractiveness to potential investors.In conclusion, the current debt ratio is a vital indicator of a company's short-term financial health. It reflects the relationship between current liabilities and current assets, providing valuable insights into liquidity and operational efficiency. Stakeholders should closely monitor this ratio, along with other financial metrics, to make informed decisions regarding investments and financing. By understanding and effectively managing the current debt ratio, companies can position themselves for sustainable growth and success in the competitive business landscape.

在金融和商业管理的世界中，理解各种财务比率对于评估公司的业绩和财务健康至关重要。其中一个重要的指标是当前债务比率，它提供了公司满足短期义务能力的洞察。当前债务比率被定义为公司总流动负债与总流动资产的比率。这个比率帮助利益相关者评估公司是否有足够的资源来覆盖到期的债务。要计算当前债务比率，首先必须确定总流动负债，包括预计在接下来的十二个月内结清的所有债务和义务。这些可能包括应付账款、短期贷款、应计费用以及其他类似的财务承诺。另一方面，总流动资产则包括现金、应收账款、库存以及预计在同一时期内转化为现金或被使用的其他资产。当前债务比率的公式可以表示如下：当前债务比率 = 总流动负债 / 总流动资产如果当前债务比率大于1，则表明公司当前负债超过当前资产，这可能表明潜在的流动性问题。相反，低于1的比率则表明公司可以舒适地用其短期资产来覆盖短期义务。投资者和债权人通常会关注这一比率，以评估借款或投资于公司的风险。需要注意的是，虽然当前债务比率是评估流动性的有用工具，但不应孤立分析。不同的行业对于什么构成健康的当前债务比率有不同的标准。例如，一家制造公司可能有不同的基准，与一家科技初创企业相比。因此，比较公司的当前债务比率与行业平均水平和历史数据至关重要，以得出有意义的结论。此外，如果发现公司的当前债务比率不理想，可以采取措施来改善。这可能涉及通过更好的库存管理、改善现金流，甚至重组现有债务以延长付款期限来增加流动资产。通过积极管理财务比率，公司可以增强其稳定性并吸引潜在投资者。总之，当前债务比率是公司短期财务健康的重要指标。它反映了当前负债与当前资产之间的关系，提供了关于流动性和运营效率的有价值的见解。利益相关者应密切关注这一比率，以及其他财务指标，以做出明智的投资和融资决策。通过理解和有效管理当前债务比率，公司可以为在竞争激烈的商业环境中实现可持续增长和成功奠定基础。